Essays about: "tax treaty law"
Showing result 41 - 45 of 66 essays containing the words tax treaty law.
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41. The Use of Double Tax Treaties and Treaty Shopping: How to Find the Borderline?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The author of the paper discusses the issue of treaty shopping and anti-treaty shopping measures adopted by different states. The purpose of the paper is to find out the algorithm of determination of the borderline between the use of double tax treaties and treaty shopping in international tax law could be found. READ MORE
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42. The interpretation of the term employer in Article 15(2) (b) OECD Model and its implication on short-term secondments - from a Swedish perspective
University essay from Lunds universitet/Juridiska institutionenAbstract : The global mobility is constantly increasing and numerous of international groups have recognised the need for a dynamic workforce. In order to adapt to the international market and to widen the knowledge within a multinational group, employees are seconded between affiliated companies. READ MORE
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43. The Treatment of dividend payments in EC Direct Tax Law
University essay from Lunds universitet/Juridiska institutionenAbstract : To attain an Internal Market, in which goods, capital and natural and legal persons can move from Member States to Member State, is one of the main aims of the EU. The Treaty of Rome was laid down in order to tear down obstacles that existed and to create bonds between the Member States. READ MORE
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44. CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief
University essay from Högskolan i Jönköping; IHH, RättsvetenskapAbstract : CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. READ MORE
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45. The Scope of Marks & Spencer : The applicability to permanent establishments
University essay from IHH, RättsvetenskapAbstract : The European Union (EU) is built on the principle of freedom of establishment, meaning that companies have the possibility to establish themselves as a company or by setting up a secondary establishment in other Member States. This right has been confirmed by the European Court of Justice through case law. READ MORE
